19-12-301. Application for certification of a pollution control facility.
(1)
The following may apply to the director for certification of a pollution control facility erected, constructed, installed, or acquired, or to be erected, constructed, installed, or acquired:
Terms Used In Utah Code 19-12-301
Contract: A legal written agreement that becomes binding when signed.
Director: means :
(a)
for purposes of an application or certification under this chapter related to air pollution, the director of the Division of Air Quality; or
(b)
for purposes of an application or certification under this chapter related to water pollution, the director of the Division of Water Quality. See Utah Code 19-12-102
Freestanding pollution control property: means tangible personal property located in the state, regardless of whether a purchaser purchases the tangible personal property voluntarily or to comply with a requirement of a governmental entity, if:
(i)
the primary purpose of the tangible personal property is the prevention, control, or reduction of air or water pollution by:
(A)
the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or
(B)
the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices; and
(ii)
the tangible personal property is not used at, in the construction of, or incorporated into a pollution control facility. See Utah Code 19-12-102
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
Person: means an individual, trust, firm, estate, company, corporation, partnership, association, state, state or federal agency or entity, municipality, commission, or political subdivision of a state. See Utah Code 19-1-103
Pollution control facility: includes :
(i)
an addition to real property described in Subsection (6)(a);
(ii)
the reconstruction of real property described in Subsection (6)(a); or
(iii)
an improvement to real property described in Subsection (6)(a). See Utah Code 19-12-102
an owner, including a contract purchaser, of a trade or business that includes a pollution control facility;
(b)
a person who, as a lessee or in accordance with an agreement, conducts a trade or business that includes a pollution control facility; or
(c)
a person who operates a pollution control facility in accordance with an agreement with a person described in Subsection (1)(a) or (b).
(2)
A person may file an application under this section after:
(a)
the person enters into a firm construction contract with another person; or
(b)
construction has commenced.
(3)
An application for certification under this section shall:
(a)
be in a form the director prescribes; and
(b)
contain:
(i)
a description of the pollution control facility;
(ii)
for a purchase or lease of property, a part, a product, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201, a description of the property, part, product, or service;
(iii)
the existing or proposed operation procedure for the pollution control facility; and
(iv)
a statement of the purpose served or to be served by the pollution control facility.
(4)
The director may require an application to contain additional information the director finds necessary to determine whether to grant certification under Section 19-12-303.
(5)
This section does not apply to the certification of freestanding pollution control property.
